財務約束 的英文怎麼說

中文拼音 [cáiwùyāoshù]
財務約束 英文
financial discipline
  • 財 : 名詞（金錢和物資的總稱） wealth; property; valuables
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 約 : 約動詞[口語] （用秤稱） weigh
  • 束 : Ⅰ動詞1 （捆; 系） bind; tie 2 （控制; 約束）control; restrain Ⅱ量詞（用於捆在一起的東西） bundle;...
  • 財務 : finance; financial affairs
  • 約束 : keep within bounds; restrain; bind; bound; boundage;tie; restraint; restriction; engagement; repr...
  1. At the same time, in order to get adapted to the market change, improve the competitiveness, reinforce the cohesiveness and maintain the upswing trend, cec should take effective measures, such as to accept new idea and develop the managers " awareness of competitiveness ; reform the selecting and appointing mechanism ; establish a sound compensation system ; improve consumption for the position ; break the dominance of state - owned shareholders on the stock market and improve corporate governance structure ; reinforce the financial supervision on the corporation ; make a full use of restraint effect of competitiveness and reputation mechanism ; build various " golden parachutes "

    與此同時， cec在企業經營者激勵與約束方面應採取針對性的措施，通過轉變觀念，樹立市場經濟的競爭意識和產權意識；改革企業經營者的選拔任用方式，積極推進企業經營者管理的市場化進程、建立科學合理的薪酬體系、規范職位消費，實行職位消費貨幣化、調整股權結構，實現投資主體多元化，健全公司法人治理結構、加強企業財務監控和內部制度建設、充分發揮市場競爭機制和聲譽機制對企業經營者的激勵約束作用、設計各種形式的「金色降落傘」等措施的實施，適應市場變化，提高企業核心競爭力，增強企業的凝聚力，保持事業的長盛不衰。
  2. It is argued that 1 ) the exemption rights party is entitled to the right to apply for bankruptcy except that it secures the debt of someone other than itself with its own property ; 2 ) the credits entitled to exemption rights shall be declared within the expiry set by law, otherwise it shall lose the right of preconsideration ; 3 ) regarding the position of the exemption rights " party at the creditors meeting, the bankruptcy law stipulates that it has no voting power for the meeting ' s decision, but on the other hand, the bankruptcy law also stipulates that the decision is binding on it

    第三部分別除權人的破產申請權與債權申報等問題，文章認為， 1 、別除權人享有破產申請權，但破產人以其財產為他人擔保時，別除權人無破產申請權。 2 、享有別除權的債權也須在法定期限內申報，否則不能優先受償。 3 、關于別除權人在債權人會議中的地位，我國破產法一方面規定其對債權人會議的議案無表決權，另一方面又規定債權人會議的決議對其有約束力，權利與義務不相對應，顯然是對別除權人利益的不當損害，應加以修改，別除權人對與其利益相關的事項應當享有表決權。
  3. However some problems have exposed as well - employees " indifference in break - even cost, imperfect institutions of cost evaluation & cost control, cost accounting of workshop departed from that of the whole factory, false cost statistics, nonstandard materials management leading to out - of - control cost, man - hour and material quotas without restriction, financial executives with low abilities in general

    但也存在一些突出問題，如企業員工成本意識薄弱，成本考核、監督制度不完善，廠級成本核算與車間成本核算脫節，成本失真現象比較嚴重，物資管理缺乏規范化而造成成本失控，工時及材料定額不完善而缺乏約束力，從事財務管理會計人員的素質普遍不高等等。
  4. Secondly, the construction employers should change its management mode in which they only hear the report of their project management organization. they should develop the incentive and restrictive mechanism and upgrade their professional level. the construction enterprises should strengthen the training on standard introduction, improve internal management, enhance the production capacity and the personnel competence and eliminate the impact of the outdated thinking

    第二，建設單位應改變只聽取項目管理人員匯報的管理模式，應建立激勵機制和約束機制，並且提高其專業知識水平；第三，施工企業應加強對貫標的培訓，苦練內功，努力提高生產力水平和全體員工的素質，克服舊思想的影響，並建立財務評價等方法，不斷改進和完善其質量體系。
  5. The tax treatment is unfair among different businesses and different tax - payers. the abnormal taxation certainly results in the abnormal development of the bank and securities industry. the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance institution lack confidence to china market and policy, finally affect its investment and result in tax unfairness among tax - payers

    長期以來，我國財政與金融的特殊關系使得財政對銀行業實行「特殊」的稅收政策，銀行業整體稅負高於製造業以及非金融性的服務業，中資金融企業稅負高於外資金融機構，過重的稅負使得銀行資本充足率難以保證，發展失去后勁；二是我國銀行業和證券業稅制結構不合理、稅制不規范、不科學，銀行和證券業內部不同行業、不同納稅人之間稅收待遇不公平，畸形的稅制必將導致銀行與證券業的畸形發展；三是我國銀行業和證券業稅制與外國稅制的差異，包括征稅范圍大小、稅制的抽象化與具體化、稅制的可操作性、稅收法律約束力和透明度、稅收執法的嚴肅性等差異，不僅給外資金融機構進行稅務籌劃甚至偷逃稅提供了可乘之機，而且還可能使得外資金融機構對中國市場、對政府政策缺乏信心，而影響其投資，也導致納稅人之間稅負不公。
  6. The " corporate governance " domains subject elements of the enterprise financial management, affects object elements, for instance, enterprise financing, investment and profit distribution, and restrains the selection to targets of the financial management. at same time the activities of financing, investment and profit distribution promotes the perfection to " corporate governance "

    並且認為這種聯系決不僅僅表現為公司治理結構對財務管理系統主體要素的決定，對企業融資、投資、利潤分配活動等客體要素的影響以及對財務管理目標選擇的約束，同時也表現為融資、投資、利潤分配活動對公司治理結構完善的促進做用。
  7. In order to control the subsidiaries financial risk in corporation, we must take the following steps : first, establish the system of the risk defending. second, establish the system of the risk ' s prediction and distinction. third, establish the system of decision - making and the system dealing with the risks

    在科學分析的基礎上，筆者認為子公司財務風險的控制方法有會計控制、審計控制、財務控制和制度控制等四種，其中實行制度控制是至為重要的方法，它可以強化內部約束機制，防範道德風險，控制隱患。
  8. Generally speaking, internal financial control is the management to ensure the realization of the financial managing goal, which can guide, organize, supervise and constrain capital movement ( or financial activity, cash transition ) conducted by financial supervisory department and its staff

    通常而言，內部財務控制是指財務監管部門及其人員通過財務法規、財務制度、財務定額、財務計劃目標等對資金運動（或日常財務活動、現金流轉）進行指導、組織、督促和約束，確保財務管理目標實現的管理活動。
  9. And the article try to perfect the board of supervisors so as to make our corporate governance reasonable by changing personnel structure and nomination, reinforcing the supervision of business execution and finance, stimulating and binding system. to solve the overlap and conflict in power reference between the newly established system of independent directors and our former system of board of supervisors, the relationship structure between them should be clarified, powers be definited, and guarantee measures be adopted. the corporate governance of the companies will surely be improved

    於是對當前公司管理層違規現象屢禁不止，監事會監督不力、形同虛設的問題作了理論與實踐上的分析，並試圖從內部環境和外部環境的改善來強化監事制度；從監事會人員的構成、任免，監事的業務執行監督權、財務檢查權，監事的激勵、約束等制度上來完善監事制度，以使我國的公司治理結構更加合理。
  10. The target of financial management ( fm ) is to achieve maximum value of enterprise is made definite, after anaiyzing all kinds of financial relationships. the essence of organization institution for modern enterprise system is agency by agreement, which can operate perfectly under the conditions of perfect encouragement & engagement rules, so the core of the encouragement & engagement rules for new fmm is to establish distribution regulations. there are many measures can be taken availably, such as budgeting, project cost management etc. and many new concepts of advanced management are worth being adapted, for instance, opportunity - cost, cost - benefit, legal knowledge, and so fbrth

    新的財務管理模式運行的環境是現代企業制度下的國際工程公司，現代企業制度最基本的要求是產權清晰，鑒于本院是知識技術密集型企業，引入了人力資本觀念，完善和充實產權清晰的內容；在分析了企業的各種財務關系后，明確提出財務管理目標?企業價值最大化；現代企業制度的組織制度的實質是委託代理關系，委託代理關系的有效運作依靠完善的激勵約束機制，以此為指導，新的財務管理模式建立起以分配製度為核心的激勵約束機制；充分吸收先進的管理觀念，如成本效益觀念、資金的時間價值觀念、法制觀念，運用先進的方法，如全面預算管理、項目成本管理等，來全面提高財務管理的水平；財務管理體制是財務管理模式運轉的組織保障；按照本院的業務特點，將業務分類，設置了相應的組織機構。
  11. In the perspective of strengthening cfo ' s self - management, the thesis thinks that measures could be taken to develop cfo market so as to enhance restrictions to cfos and make condition for cfo ' s selection from cfo market. these measures include : eliminating administrative intervention, promoting cfo ' s specialization, creating cfo ' s growing environment and constructing cfo ' s entering mechanism. moreover, the thesis takes american canadian and australian financial executive institutes as the basis, centers on cfo ' s self - management in our country, and proposes that cfo ' s ethics code and praising - punishing mechanism should be established, cfo ' s qualification identification and ability structure should be accomplished, and cfo ' s successive training should be intensified

    從加強總會計師行業管理角度，提出應從消除行政干預、促進總會計師的職業化、創造總會計師的成長條件和構造總會計師的產生機制等方面培育總會計師人才市場，加強對總會計師的約束，並為市場化的選聘總會計師創造條件；在研究美國、澳大利亞、日本等國財務經理協會職能的基礎上，探討了完善我國總會計師行業自律管理的問題，提出了建立總會計師職業道德準則和獎懲機制、建立總會計師資格認證制度和能力框架體系、加強后續教育等自律措施。
  12. But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts. firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method, pooling of interest, new entity method, parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure

    從系統的角度，參照財務會計概念框架的這種邏輯路徑，排列組合相關概念和范疇，則將合併報表會計方法的理論結構分為三個層級：其一是合併報表會計方法的基礎理論，主要包括合併會計報表目標理論、對傳統會計假設的拓展、合併報表信息質量特徵以及合併報表的前提、范圍、原則、程序等；其二是合併報表會計方法的應用理論，是人們對實務中具體的合併報表會計方法的系統化的歸納、總結，主要包括購買法、權益集合法、新實體法以及母公司法和實體法等；其三是合併報表會計方法的技術規范，主要是指由權威部門制定的，對所管范圍內的合併報表等工作具有指導和約束作用，著重反映合併報表實務中帶有規律性的程序和方法的業務性規范。
  13. This section includes the following aspect : to cultivate the marketing concept of employees, to establish a strict finance and accounting system, to implement the logistics plan step by step and to use the advantages of network

    文章最後從員工新型營銷理念培養、強化財務杠桿「硬約束」 、分階段實施物流方案以及充分利用網路優勢等方面對hs公司提出了方案實施建議。
  14. The corporation financing theory developed quickly from 1958, at which time modigliani and miller put forward mm theory. we could use the experience of the study method, analysis train of thought, and some basic conclusion for reference, to do some research for the chinese corporations

    在那裡，企業基本是一個較為獨立的融資主體，企業運行面臨預算硬約束;整個資本市場成為企業生存和發展的決定因素，甚至企業財務、企業融資是同資本市場的運作有機融為一體的。
  15. Financial control based on corporate governance

    基於公司治理的財務約束機制
  16. The objective innovation suggests the financial management objective system that includes the total objective - economic value added rate and the subsidiary objective such as the optimum of cash stream the optimum of capital profit rate the optimum of allocation value added rate ; the conception innovation of financial management builds the financial management conception system that revolve around the maximum of economic value added rate objective, which includes objective judgment conception. legal conception and moral conception system ; the method innovation of financial management offers five developed technologies of financial management that includes network finance, financial reproduction tactics financial resource planning financial project and financial strategy ; the institution innovation of financial management designs the institution structure of financial management with the enterprise financial management content and financial subjective behavior from the decision of innovation principle, as well as mentions the concrete content of financial institution innova tion ; the content innovation of financial management highlights adjusting the point of financing management and investment management transforming the objective of inventory management reforming the model of profit allocating improving the level of risk management promoting the financial analysis and appraisal system

    財務管理目標創新探討了以經濟增加值率最大化為總目標，輔之以現金流量最優化、資金利潤率最優化、分配增值率最優化分目標的目標體系；財務管理觀念創新構建了以經濟增加值率最大化目標為核心觀念、包括客觀判斷觀念、法律觀念和道德觀念的財務管理觀念體系：財務管理方法創新提出網路財務、財務再生策略、財務資源規劃、財務工程、財務戰略五種先進的財務管理方法技術：財務管理制度創新從確定創新原則入手，分別按企業財務管理內容和財務行為主體進行財務管理制度的框架設計，並從財務融資機制創新、激勵與約束制度創新、財務信息披露制度創新四個方面說明了財務管理制度創新的具體內容；財務管理內容創新強調調整籌資管理與投資管理的重點、轉移存貨管理目標、變革利潤分配模式、提高風險管理水平、改進財務分析和財務評價體系。
  17. On one hand, the management control of the enterprise group not merely includes the production and operating activities of legal person ' s assets, still include the business activities of the capital of property right. so, the foundation that the legal person controls property is that the financial affairs are controlled. so, it is particularly essential that the property right of enterprise group is controlled - the capital is controlled

    而資本經營是通過價值形式實現的，這自然就離不開財務控制;另一方面，企業集團成員之間的關系主要是資金約束關系與資本聯結關系，企業集團的規模大、層次多，其管理控制的手段很多，但財務控制是最基本的方法，它能貫徹到集團管理的每一個方面。
  18. Based on the product nature of rural health care service and the theory of public finance, this dissertation analyses the implication of the conception and basic characteristics of rural health care & security system fiscal supported, illustrates the demand and supply equilibrium characteristic of rural health care market, and then constructs theoretical frame work for the current study. through learning from the typical experience of success in the fiscal support for rural health care & security system ( fsrhcss ) in developed countries and systematically exploring the evolution of the fsrhcss in our own country, empirical research methodology was employed to examine the quantitative characteristics of fsrhcss, to explore the weak points in the current fsrhcss in our own country and their influence, and finally to analyze the reasons responsible for the weak points from diverse perspectives and predict a reasonable scale for fsrhcss. based on the above analysis, a fsrhcss model is developed and relevant policy suggestions are put forward

    本文從農村醫療衛生服務的產品屬性出發，以公共產品、公共選擇、利益集團等公共財政相關理論為依據，界定公共財政支持農村醫療保障的概念內涵、基本特徵;揭示農村醫療衛生服務市場中供需均衡的條件及影響因素，建立公共財政支持農村醫療衛生的理論框架;運用制度分析方法系統考察我國財政支持農村醫療保障制度的變遷歷程及特徵;運用回歸分析、 granger因果檢驗等計量經濟學工具實證財政支持農村醫療衛生的數量特徵及對農民健康投入的影響;在實證分析基礎上剖析我國財政支持農村醫療衛生保障的問題;針對財政支持農村醫療衛生保障中政府職能的缺位、財政體制的變革、宏觀制度環境約束等多方面原因，圍繞政府投入為主的農村多元化、多層次醫療保障體系構建，提出通過轉變政府職能、規范政府間財政關系及解除制度環境約束等措施加強公共財政對農村醫療衛生保障的支持。
  19. As a type of good taxes, corporate income tax plays an important role in protecting domestic industries and improving competitiveness of domestic industries under the circumstances of tariff restriction and concession, in solving the conflict between the flexibility of accounting principles and the rigidity of tax law, which arises from financial frauds. second, the interrelationship between tax rules and accounting standards is discussed. the author makes it clear that taxation accounting is a complete set of taxation codes

    突出從所得稅作為一種「良稅」固有的功能、關稅約束與減讓的國內產業保護與競爭力提高問題、財務造假和欺詐案中引發的會計準則彈性與稅法剛性爭執等背景下研究企業所得稅的改革；第二，分析了稅收規則與會計準則之間的內在聯系，明確指出一部納稅會計就是一本完整的納稅法典。
  20. To idiographic institution, the main causes of the debts forming are as follow : the finance rights and affair rights are digit in the process of the finance and tax system, the finance rights are up collecting, and the affairs rights are down moving, the finance gap formed in the process of the finance and tax system, the comparative economic shrink in the anaphase country reform, the finance ingathering became fewer : the political and the administration system reform is disjoint to the economic system reform, the village and town government financial action is lost echo obligation, the expenditure break through the budget, and so on, otherwise, the country financial system reform is lag, the invests are becoming bad for the country government intervention to economic field, the country government action is short of efficient criterion, cut down the centre transferring geld to the farmers and delay to carry out the legal payment ; the effective supervision to the loan is short of about national to the non - financial machine, and so on, so the debts form at last

    但從根本講，還是制度的原因，是國家通過制度的安排來對利益進行重新分配，導致鄉鎮政府財政收入短缺，產生債務需求，最終形成債務。從具體的制度上看，主要有:財稅體制改革中的財權與事權的錯位，財權向上集中、事權不斷下移;農村稅費改革產生財政缺口;農村改革後期出現的經濟相對萎縮，財政收入減少;政治制度和行政管理制度改革與經濟改革脫節，鄉鎮政府財政行為失去應有的約束，導致開支突破預算等等，產生債務需求。另外，農村金融體制改革的滯后;鄉鎮政府對經濟領域的高度介入，出現經濟投資虧損;政府行為缺乏有效規范，截留老百姓的轉移支付款項、拖延履行法定支付義務;國家對非金融機構借貸行為缺乏有效監管等等，產生債務供給。
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